Finance Bill 2021: Report Stage (Resumed) and Final Stage Dail Éireann — 2021-12-02 ============================================================ Pearse Doherty (SF), Donegal I move amendment No. 19: In page 96, between lines 3 and 4, to insert the following: “Report on the introduction of a higher rate of capital gains tax on high-income individuals 40. The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the introduction of a 40 per cent rate of capital gains tax on the disposal of assets made by high-income individuals, including income generated by gains. As we are running out of time, I will not speak on amendments Nos. 19 and 20 but will move them and push them to a vote. --- Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted. Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2021-12-02/debate/main Retrieved: 2026-08-14T04:49:54+00:00 Sitting date: 2021-12-02